We look at the division of 263800 by 60 
The aim is to understand the frequency of 60 in 263800.

Advancing to step 1:
2 divided by 60 is 0 with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Append the next digit (6) from the dividend to 2 and continue with: 26 / 60

Going ahead to step 2:
The number 60 fits into 26 0 times, leaving a remainder of 26.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 26 to get 26.
Include the next digit (3) from the dividend after 26, then repeat: 263 / 60

Let's proceed to step 3:
If we divide 263 by 60, we get 4 and a remainder of 23.
The next digit of our result is 4. 
Result so far: 4.0
The remainder is 23 after subtracting 240 from 263.
Include the next digit (8) from the dividend after 23, then repeat: 238 / 60

Let's proceed to step 4:
The number 60 fits into 238 3 times, leaving a remainder of 58.
Record the quotient 3 as the next digit in the result. 
Result so far: 43.0
Subtract 180 from 238 to get 58.
Fetch the next digit (0) from the dividend, attach it to 58 and continue: 580 / 60

Going ahead to step 5:
580 divided by 60 is 9 with a remainder of 40.
Record the quotient 9 as the next digit in the result. 
Result so far: 439.0
If we subtract 540 from 580, we get 40.
Append the next digit (0) from the dividend to 40 and continue with: 400 / 60

Moving on to step 6:
400 divided by 60 is 6 with a remainder of 40.
Use 6 as the next digit of our solution. 
Result so far: 4396.0
Subtract 360 from 400 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 7:
When dividing 400 by 60, we get 6 with a remainder of 40.
Record the quotient 6 as the next digit in the result. 
Result so far: 4396.6
Deduct 360 from 400 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Advancing to step 8:
60 goes into 400 6 times with a remainder of 40.
Use 6 as the next digit of our solution. 
Result so far: 4396.66
Deduct 360 from 400 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Our division results in 4396.66 with a remaining 0.04.